High school student taking college class -- is there a tax credit?

<p>I did a fair amount of research on this when our kids took concurrent enrollment classes, and decided that, yes, tuition for those courses was eligible for the Lifetime Learning Credit (they only took 1 or 2 courses at a time, and were therefore enrolled less than half-time at the college - rest of the day was hs classes - and so not eligible for the AOC in the calendar years that did not include the first half of their freshman years in college.)</p>

<p>An answer to an FAQ on the IRS website says this:

<a href=“http://www.irs.gov/faqs/faq/0,,id=199794,00.html[/url]”>http://www.irs.gov/faqs/faq/0,,id=199794,00.html&lt;/a&gt;&lt;/p&gt;

<p>(in re-researching this just now, found a few websites where tax preparers where discussing the issue. Their responses were all over the map on this, confirming my impression that many, if not most, tax preparers don’t know JACK about issues concerning higher education tax issues, financial aid, etc. It also seems like a lot of the tax preparation software is also close to useless in this department. Bottom line, educate yourself – read Pub. 970 closely, especially the helpful examples given therein, and the instructions for Form 8863, also IRS FAQs such as on the page I linked.)</p>

<p>IMHO, the IRS answer seems pretty definitive that a hs student is eligible, provided of course that the other requirements are met.</p>